 | 1921 - 828 pages
...case of property acquired by gift after December 31, 1920, the basis Is that which It would have been In the hands of the donor or the last preceding owner by whom It was not acquired by gift. If such basis Is unknown to the donee the commissioner shall If possible obtain the necessary data... | |
 | 1940 - 1806 pages
...appointment or revocation, or any other power. fb) Basis. For the purpose of determining gain, the basis I For the purpose of determining loss, the basis is as so determined, or the fair market value of the... | |
 | 1941 - 1688 pages
...appointment or revocation, or any other power. (b) Basis. For the purpose of determining gain, the basis upplies, etc., For the purpose of determining loss, the basis is as so determined, or the fair market value of the... | |
 | 1939 - 1030 pages
...appointment or revocation, or any other power. (b) Basis. For the purpose of determining gain, the basis is the same as it would be in the hands of the donor,...preceding owner by whom it was not acquired by gift. For the purpose of determining loss, the basis is as so determined, or the fair market value of the... | |
 | United States - 1953 - 1744 pages
...1920. If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that if such basis (adjusted for the period prior to the date of the gift as provided in subsection... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...— If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that if such basis (adjusted for the period prior to the date of the gift as provided in subsection... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...— If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that if such basis (adjusted for the period prior to the date of the gift as provided in subsection... | |
 | 1989 - 604 pages
...dividend under section 995(c) 50 (3) Basis of person who acquires DISC stock 70 [Т.О. 7283, 38 PR 20825, Aug. 3, 1973] § 1.1015-1 Basis of property...1017) is greater than the fair market value of the property at the time of the gift. In such case, the basis for determining loss is the fair market value... | |
 | 1990 - 922 pages
...as a dividend under section 995(c) 50 (3) Basis of person who acquires DISC stock 70 [TD 7283, 38 FR 20825, Aug. 3, 1973] § 1.1015-1 Basis of property...1017) is greater than the fair market value of the property at the time of the gift. In such case, the basis for determining loss is the fair market value... | |
 | 1999 - 838 pages
...section 995(c) 50 (3) Basis of person who acquires DISC stock [Т.О. 7283. 38 FR 20825, Aug. 3, 1973] 70 §1.1015-1 Basis of property acquired by gift after...1017) is greater than the fair market value of the property at the time of the gift. In such case, the basis for determining loss is the fair market value... | |
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If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift... 
